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Condensed financial data of Novak Corp. follow. Novak Corp. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 145,440 $ 87,120 Accounts receivable 158,040 68,400 Inventory 202,500 185,130 Prepaid expenses 51,120 46,800 248,400 196,200 Long-term investments Plant assets 513,000 436,500 Accumulated depreciation (90,000) (93,600) Total $ 1,228,500 $ 926,550 Liabilities and Stockholders' Equity Accounts payable $ 183,600 $ 121,140 Accrued expenses payable 29,700 37,800 Bonds payable 198,000 262,800 Common stock 396,000 315,000 Retained earnings 421,200 189,810 Total $1,228,500 $ 926,550 Novak Corp. Income Statement Data For the Year Ended December 31, 2022 Sales revenue $ 699,228 Less: Cost of goods sold $ 243,828 Operating expenses, excluding depreciation 22,338 Depreciation expense 83,700 Income tax expense 49,104 Interest expense 8,514 Loss on disposal of plant assets 13,500 420,984 Net income $ 278,244 Additional information: 1 2 New plant assets costing $ 180,000 were purchased for cash during the year. Old plant assets having an original cost of $ 103,500 and accumulated depreciation of $ 87,300 were sold for $ 2,700 cash. Bonds payable matured and were paid off at face value for cash. A cash dividend of $ 46,854 was declared and paid during the year. 3. 4. Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Novak Corp, using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either ar sign c.8. -15,000 or in parenthesis e.s. (15,000).) Novak Corp. Statement of Cash Flows